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3 , 2023 November 1 Minutes of BOARD OF REVIEW <br /> <br />Note: At this ?me Appraisal Supervisor, Dionne Costa, recused herself from Case #47684 and exited the <br />building. Real Property Tax Assistant Administrator, Keita Jo, subs?tuted in Ms. Costa’s place. <br /> <br />CASE #47684 – HARMON,GREGORY (KOHALA HOLDING LLC) <br />TMK 5-4-005-048-0000 <br /> <br />The appellant, Mr. Gregory Harmon, was present for the hearing. Present for the County was commercial <br />appraiser, Shannon Arquitola. <br /> <br />The subject parcel is the Sakamoto Building in Kapaau. It is a 10,057 sf (gross building area), two-story <br />wood framed commercial building, built in 1939. <br /> <br />Both the land and building vales are under appeal. <br />At this ?me the appellant, Mr. Harmon, made a verbal correc?on and stated that he is no longer <br />appealing against the land value, that his only dispute is with the building value. <br /> <br />The appellant, Mr. Harmon, presented their case. The County presented their case and recommended <br />sustaining the land value of $182,700 and reducing the building value to $576,400 for a total assessed <br />value of $759,100. Rebu?als were made by both the appellant and the County. A call for ques?ons was <br />made. <br /> <br />Mr. Eisert mo?oned to reduce the building value to the County’s recommenda?on of $576,400 and <br />sustain the land value of $182,700. Seconded by Mr. Tokuuke. A call for discussion was made. Mo?on <br />passed by a vote of 3:0. <br /> <br /> <br />Recess: 10:34 am <br />Reconvened: 10:43 am <br /> <br /> <br />CASE #48017 – BURCH,ROBERT/JULIE <br />TMK 7-2-032-016-0000 <br /> <br />The appellant, Mr. Burch, was present for the hearing via telephone. Present for the County was <br />appraiser Ma? Radmilovic. <br /> <br />The subject parcel is located in Kaupulehu Resort and is a 46,174 sf vacant lot on the second row, which <br />is elevated above the first row. <br /> <br />The land value is under appeal. <br /> <br />The appellant, Mr. Burch, presented their case. The County presented their case and recommended <br />sustaining the land value of $2,332,000. Rebu?als were made by both the appellant and the County. A <br />call for ques?ons was made. <br /> <br />Mr. Eisert mo?oned to sustain the County’s recommended land value. Seconded by Mr. Tokuuke. A call <br />for discussion was made. Mo?on passed by a vote of 3:0. <br /> <br /> <br /> <br />